This paper identifies specific taxation provisions that impede trans-Tasman investment. It does this within the context of the Australia and New Zealand Closer Economic Trade Relations (CER). It illustrates that equity investors are better off investing in their own countries, or indeed in other countries rather than trans-Tasman. Finally it identifies alternative reforms which could overcome these impediments.
Faculty of Business staff papers, no. 103
Swinburne University of Technology
Copyright © 1993 Joan Wells. This work is reproduced in good faith. Every reasonable effort has been made to trace the copyright owner. For more information please contact <a href='mailto:email@example.com'>firstname.lastname@example.org</a>.